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IVGID 101

Past and present

  • IVGID 101
  • General Info
    • What Are GIDs?
    • How GIDs Differ From Municipalities
    • How GIDs Are Created
    • How GIDs Are Merged or Dissolved
    • How a GID’s Powers Differ From Those of Municipalities
    • Why The Need For GIDs?
    • IVGID According to Past Boards/Staff
    • IVGID According to Those With an Agenda
    • IVGID According to Us
  • History
    • Early Years
    • How, When, And Why The Incline Village General Improvement District (“IVGID”) Was Created
    • Was it Purely Coincidental That The Incline Village General Improvement District (“IVGID”) Was Created Immediately After Adoption of Nevada’s General Improvement District (“GID”) Law?
  • Powers
    • Powers All GIDs Can Exercise
    • Basic Powers All GIDs May Exercise Once Granted
    • Basic Powers IVGID Has Been Granted
      • Streets And Alleys
      • Curbs, Gutters And Sidewalks
      • Facilities For Water
      • Sanitary Facilities For Sewerage
      • Facilities For Garbage/Refuse Collection/Disposal
      • Facilities For Storm Drainage/Flood Control
      • Facilities For Recreation
      • Electric Light And Power
      • Electric Energy
        • Electric Vehicle Charging Stations
    • Essentially All Powers Have Been Abdicated to Staff
    • Some of The Impermissible Powers IVGID Exercises
      • Introduction
      • Operating The Public’s Recreation Facilities as if They Were Commercial Business Enterprises
      • Operating The Public’s Recreation Facilities as if They Were Private, Commercial, Business Enterprises
      • Operating Facilities For Food And Beverage
      • Operating Retail Sales Facilities
      • Use of Village Green as an Emergency Helipad
      • Marketing The District’s Public Recreation/Other Facilities/Services to The World’s Tourists
      • Snowplowing The County’s Public Dedicated Streets And Highways
      • Public Relations/Communications
      • Regional Transportation
      • Massive Philanthropy in Favor of Special Interests And Favored Collaborators
      • Lobbying For/Against Federal/Statewide Legislation
      • Fuels Management/Defensible Space Services
      • Legislating
      • Landscape Maintenance Services For Others
      • Acquiring Property For Open Space
      • Fourth of July Fireworks
      • Community Programming
      • Exempting Itself And Its Favored Collaborators From Paying The Fees It Assesses
      • Facility/Event Sales
      • Child Care
      • Magazine Publishing
      • Clothing/Hard Goods/Sports Equipment Sales at Retail
    • Staff/Board Justification For Exceeding District Powers
    • Staff’s Refusal to Recognize Limits
    • No Remedy to Enjoin IVGID’s Exercise of Ultra Vires Acts
  • Fees
    • What is a Fee?
    • The Differences Between Fees, Taxes, And Special Assessments
    • The Fees All GIDs Can Charge
      • “Rates, Tolls or Charges Other Than Special Assessments”
      • “Service Charges…For Services or Facilities”
      • “Charges For The Availability of Service”
      • “Standby Service Charges For Services”
      • “Standby Service Charges For…Facilities”
      • “Annexation Charges”
      • “Minimum Charges”
    • The Fees IVGID Charges
      • Introduction
      • “Rates, Tolls or Charges Other Than Special Assessments”
        • Water Charges
        • Sewer Charges
        • Solid Waste Charges
      • Facility Fees
      • Charges For The Availability of Facilities
      • Defensible Space/Fuels Management
      • Solid Waste Franchise Fees
      • “Minimum Charges”
      • “Annexation Charges”
      • Other Peoples’ Fees
    • Some of The Impermissible Fees IVGID Charges
      • The District’s Beach Facility Fee (“BFF”)
      • The District’s Recreation Facility Fee (“RFF”)
        • How The District’s Recreation (“RFF”) And Beach (“BFF”) Facility Fees Are Levied And Collected
        • No Remedy to Challenge The Validity of IVGID’s RFF/BFF
      • Defensible Space/Fuels Management
      • Solid Waste Franchise Fees
      • Other Peoples’ Fees
    • No Remedy to Enjoin IVGID’s Assessment of Impermissible Fees
  • Taxes/Assessments
  • Financial Reporting
    • Nevada’s Local Government Budget And Finance Act (“LGBFA”)
    • Understanding IVGID’s Funds Structure
    • Budgets
      • Budgets
        • What is a “Budget” Insofar as Local Governments in Nevada Are Concerned, And How is it Adopted?
        • Do The Incline Village General Improvement District’s (“IVGID’s”) Budgets Guaranty Staff Will Not Spend Public Monies, Nor Incur Public Liabilities, Nor Enter Into Public Contracts Which By Their Terms Involve Expenditures in Excess of Those Expressly Appropriated?
        • Whenever The District Budgets to Overspend, Local Parcel Owners Who Are Forced to Subsidize That Overspending With Their Beach (“BFF”) And/or Recreation (“RFF”) Facility Fees End Up Paying, Whether or Not That Overspending Actually Takes Place
    • Audits
      • Audits
        • What is an “Audit” Insofar as Local Governments in Nevada Are Concerned, And What Must it Include?
        • What Type of Audit Does The District Commission?
        • What Does an Audit For a Nevada Local Government Cost?
        • Do The Incline Village General Improvement District’s (“IVGID’s”) Audited Financial Statements Provide The Reasonable Assurance They’re Free From Material Misstatement?
    • Violations of Nevada’s Local Government Budget And Finance Act (“LGBFA”)
      • Is The District in Violation of The Local Government Budget and Finance Act (“LGBFA”) Because of Its Failure to Create New Major Reporting Funds For Ski, Champ Golf And Possibly Mountain Golf?
    • No Remedy to Address IVGID’s LGBFA Violations
  • Legal Issues
    • How The Legislature Instructs We Construe The Limited Powers a General Improvement District (“GID”) May Exercise
    • How Courts Instruct We Construe Those Statutes Which Impact General Improvement Districts (“GIDs”)
  • Misc
  • Contact
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Author Archives: Admin

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Is The Incline Village General Improvement District (“IVGID”) Permitted to Maintain And Repair Someone Else’s Property (Here The School District’s Upper Incline High School Athletic Field), And Involuntarily Assess Local Parcel Owners The Costs?

IVGID 101 Posted on May 10, 2023 by AdminJanuary 28, 2025
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Is The Incline Village General Improvement District (“IVGID”) Permitted to Maintain Someone Else’s Property (Here The County’s East-West Parks), And Involuntarily Assess Local Parcel Owners The Costs?

IVGID 101 Posted on May 10, 2023 by AdminJanuary 28, 2025
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Assuming Arguendo IVGID’s Recreation (“RFF”) and Beach (“BFF”) Facility Fees Are Legitimate “Fees,” Are They The “Recreation Standby And Service Charges” The District Represents?

IVGID 101 Posted on April 23, 2023 by AdminMay 2, 2023

As elsewhere explained, the RFF/BFF do not meet the requisites of a “fee,” regardless of the precise label assigned. So it really doesn’t matter if they are the “standby and service charges” the District represents. Nevertheless, naysayers will argue otherwise … Continue reading →

The Incline Village General Improvement District’s (“IVGID’s”) Strategic Plan is Worthless For Any Purpose Other Than Propaganda

IVGID 101 Posted on April 18, 2023 by AdminNovember 28, 2023

As elsewhere stated, in Nevada GIDs are limited purpose special districts. Meaning their powers are limited to those expressly provided by statute and none others1. And if you the reader examines the powers which have actually been granted to IVGID, … Continue reading →

Do The Incline Village General Improvement District’s (“IVGID’s”) Budgets Guaranty Staff Will Not Spend Public Monies, Nor Incur Public Liabilities, Nor Enter Into Public Contracts Which By Their Terms Involve Expenditures in Excess of Those Expressly Appropriated?

IVGID 101 Posted on April 18, 2023 by AdminJune 3, 2024

Many residents mistakenly believe District staff’s expenditure of public monies is protected from inappropriate financial deceit/manipulation/wrongdoing simply because: those expenditures must be budgeted to be appropriated; District budgets must be filed with the State; and, it’s unlawful for staff to … Continue reading →

Do The Incline Village General Improvement District’s (“IVGID’s”) Audited Financial Statements Provide The Reasonable Assurance They’re Free From Material Misstatement?

IVGID 101 Posted on April 18, 2023 by AdminJune 1, 2024

Many residents mistakenly believe that the District’s financial transactions and reporting are “top notch” because year-after-year we receive “clean audits.” However, by abdicating to our staff (the very people being audited), its responsibility to provide independent “assurance” that the District’s … Continue reading →

Assuming Arguendo The District’s Recreation (“RFF”) and Beach (“BFF”) Facility “Fees” Are Actually “Fees,” Have They Been Transformed Into Invalid “Taxes” Because The District Provides For Exemptions From Payment to Itself as Well as Its Favored Collaborators?

IVGID 101 Posted on April 17, 2023 by AdminMarch 21, 2026

No it doesn’t! The District’s Exemptions From Paying The RFF/BFF Are Not Allowed Under NRS 318: We expect the District will continue to exempt favored collaborators, including itself, from paying the RFF/BFF notwithstanding nowhere in NRS 318 is it allowed. … Continue reading →

What Are “Central Services?”

IVGID 101 Posted on April 14, 2023 by AdminJune 28, 2025

Because central services cost transfers represent such a large percentage of all revenues assigned to the District’s General Fund, we believe it important to understand exactly what these services represent, and how their amounts are determined, allocated, and assessed. As … Continue reading →

The History of Monetary Transfers From The Incline Village General Improvement District’s (“IVGID’s”) Proprietary Enterprise Funds, to Its Governmental General Fund

IVGID 101 Posted on April 14, 2023 by AdminJune 18, 2025

As we’ve discussed elsewhere, every year when the District’s Board of Trustees (“Board”) approves a budget for the forthcoming year, it adopts an updated Central Service Cost Allocation Plan which provides for payment, via transfers, from its Utility, Community Services and Beach … Continue reading →

Does The Incline Village General Improvement District (“IVGID”) Furnish And Charge For “Central Services?”

IVGID 101 Posted on April 14, 2023 by AdminMay 20, 2025

Yes it does! As stated elsewhere, every year when the District’s Board of Trustees (“Board”) approves a budget for the forthcoming year, it adopts an updated Central Service Cost Allocation Plan” which provides for payment, via transfers, from its Utility, Community Services … Continue reading →

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